Illinois Administrative Code
Title 86 - REVENUE
Part 370 - METRO EAST MASS TRANSIT DISTRICT RETAILERS' OCCUPATION TAX
Section 370.125 - Penalties, Interest and Procedures
Universal Citation: 86 IL Admin Code ยง 370.125
Current through Register Vol. 48, No. 38, September 20, 2024
All penalties (both civil and criminal), provisions concerning interest and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, matters pertaining to judicial review and other procedural subjects), together with statutes of limitation, are the same under Section 5.01(b) of the Local Mass Transit District Act as under the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1979, ch. 120, pars. 440 et seq.).
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